The approach to this article will be the review of experimental developments achieved in recent years in the fields of biochemistry, molecular biology, ultrastructure, etc. and that have suggested models and hypothesis in order to understand the regulation of the molecular mechanisms involved in fungal differentiation. Since fungal dimorphism has been seen by many investigators as a useful model of differentiation in eukaryotic systems, and also because of the prevalence of dimorphism among human pathogenic fungi, we have considered relevant to review the work done in Mucor, but also in dimorphic pathogenic fungi such as Paracoccidioides brasiliensis, Histoplasma capsulatum, Candida albicans, Blastomyces dermatitidis, and Sporothrix Schenckii. From this point of view, the involvements of cyclic nucleotides, nucleic acid polymerases, synthesis of macromolecules, synthesis of cell wall and less studied factors will be reviewed.